1.4 Fiscal representative

For non-resident taxable persons a direct registration is not possible. Thus, in order to get registered for VAT purposes in Switzerland, the foreign taxable person has to appoint a fiscal representative domiciled in Switzerland. No special license is needed in order to act as a fiscal representative.

For the VAT registration a proxy has to be submitted together with the declaration of the acceptance of the fiscal representative and the documents mentioned in section 1.2.